A proxy appointed via the Internet - is it valid?

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Having an attorney-in-fact is a right that is vested in every entrepreneur running a business and entered in the Central Register and Information on Economic Activity. In order to indicate your attorney-in-fact, you need to create a power of attorney document specifying the area of ​​his / her powers. Can the taxpayer's affairs be represented by an attorney appointed via the Internet?

Choosing a representative and CEIDG

After selecting a representative, you must notify CEIDG of this fact by filling in box 30 of the CEIDG-1 form.

It should be specified whether the selected representative is a legal person, (optionally) provide the name of his company, and also specify:

  • first name and last name,
  • PESEL or KRS number,
  • date of birth,
  • NIP (tax identification number),
  • citizenship.

Section 30.4 is a very important element, in which the scope of the power of attorney should be specified. The entrepreneur may enter into CEIDG only validly appointed attorneys - on the basis of the provisions of the Civil Code or the regulations of the Code of Administrative Procedure.

What are the rights of an attorney appointed via the Internet?

For some time (this change came into force on 1 July 2013), representatives can perform certain activities online, i.e. report:

  • changes to the entry and data not covered by the entry in CEIDG (e.g. bank account number),
  • suspension of business activity,
  • resuming business activity
  • deletion of the entry in CEIDG.

The function is available in the "My account" section in the "My principals" tab.

What to do to enable the representative to operate via the Internet?

After completing the formalities related to granting the power of attorney, in order for the person indicated in box 30 of the CEIDG-1 form to be able to act online on behalf of the entrepreneur, he must create his account in the CEIDG system using the electronic signature or (if he does not have one) of the free ePUAP trusted profile. Then wait for the account to activate. After that, the representative can carry out his activities on the network.

This solution is practical and economical. When submitting an attorney to CEIDG, there is no need to use the power of attorney, so there is no need to pay stamp duty for performing activities for the principal.